CPE Catalog & Events

Exploring Internal Controls: That Could Have Prevented Fraud

Financial Statement Shenanigans

Factors that cause people to commit financial statement fraud The seven most common ways of "cooking the books" Specific corporate scandals which highlight "financial shenanigans" Increasing your awareness of possible techniques to detect financial statement irregularities and potential fraud

Finding Errors in Excel Spreadsheets

Fixing Your Chart of Accounts

Current Chart of Accounts Best Practices Why developing a chart of accounts begins with studying your organizational chart How to identify your account segments Determining the order of your account segments Best practices for numbering account bases How to avoid memorizationFixing Your Current Chart of AccountsHow big company and small company software differs Two key approaches for preserving your historical data What to know when making major chart of accounts changes

Fraud & Embezzlement; Case Studies from the Trenches

How organizations can find themselves defrauded due to lax oversight and weak internal controls. How the existence of the "trusted advisor" creates situations where CPAs can drop their professional skepticism. illustrations of the issues companies should look for in preventing fraud and embezzlement.

Fraud Trends - Applying Real-Life Lessons to Small and Mid-Size Entitie

Fundamentals of Income Taxation

Standard Deductions v. Itemized Deductions Defining ordinary income, capital gains and qualified dividends. Cash v. Accrual methods Above- and Below- the Line deductions Extensions for filing a return Calculating the federal tax liability

GASB 87: Are You Ready?

Leases GASB 87 Financial reporting

How AI is Automating Internal Control

How Changes in Business Methods Affects Internal Control (Part 1)

How Changes in Business Methods Affects Internal Control (Part 2)

How Fraud Can Affect Smaller Organizations

The reasons for fraudFraudulent acts that are initiated against smaller organizationsMethods to stop fraud attempts against small businesses

IRS Penalties and Abatements

Various types of penalties: Accuracy related, fraud, understatement of valuation, reporting requirement, failure to pay, and pay or deposit penalties Rules on waiver of penalties and interests Various forms and procedures for requesting relief First Time Abatement: Requirements and procedures How an individual taxpayer qualifies for Reasonable Cause abatement Procedures for requesting refund of paid penalties Available administrative options

If You Only Knew What Microsoft Word Could Do

Best practices for those creating Word documents of all typesUsing Word Styles to enhance and organize documentsWord features like PDF editing, automatic tables of contents, and cross-referencing that save time and add value

Implementing and Maintaining an Internal Controls (Part 1)

Control creation and implementation basicsImplementation and update procedures for an Internal Control systemMaintaining existing internal controls

Implementing and Maintaining an Internal Controls (Part 2)

Control creation and implementation basicsImplementation and update procedures for an Internal Control systemMaintaining existing internal controls

Independence and Conflicts of Interest

AICPA Code of Conduct: Independence, Conflicts of Interest, Case Study: Olympus Case Study: Buca di Beppo

Integrity, Objectivity and Judgment; Values in Action

AICPA Code of Conduct: Integrity and Objectivity Case Study: Mortgage crisis of 2007-2010 Case Study: World Com

Internal Control Changes for Remote Workers

The benefits and pitfalls of remote employees.How to maximize the value provided by distance workers.Policies, procedures, and control measures designed for a more geographically dispersed workforce.

Internal Controls to Mitigate Financial Reporting Risk

Evolution of internal control conceptsRevamped 2013 COSO Internal Control - Integrated FrameworkDesigning an adequate "umbrella" of internal controls over financial reporting to prevent, or detect and correct, material misstatement due to fraud or errorSpecific internal control considerations and sample documentation for smaller entitiesAdditional responsibilities for audits in accordance with Sarbanes-Oxley Act, Government Auditing Standards, and Single Audit Act requirements